| SQUARE D CANADA ELECTRICAL EQUIPMENT INC. |
1980-1986, 1991-1992 |
| SQUARE D COMPANY CANADA LIMITED |
1977-1979 |
| SQUIBB CANADA INC. |
1979-1989 |
| S.R. GENT (CANADA) INC. |
1991-1992 |
| S.R. TELECOM INC. |
1986(P), 1987-1993, 1994(P), 1995-1996 |
| SRK-DELFT GEOTECHNICS CANADA INC. |
1988-1989 |
| SSIH (CANADA) LTD. |
1977-1980 |
| SSL CANADA INC. |
1992-1993 |
| ST. ANDREW GOLDFIELDS LTD. |
1983(P), 1984-1992, 1993(P), 1994-1996 |
| ST. BONIFACE GENERAL HOSPITAL |
1984 |
| ST. CHARLES VILLAGE |
1985(P), 1986-1996 |
| ST. CHARLES VILLAGE DEVELOPMENT PARTNERSHIP |
1985, 1996 |
| ST. CLAIR INTERNATIONAL TRUCKS LTD. |
1983 |
| ST. CLAIR PAINT & WALLPAPER CORPORATION |
1986(P), 1987-1995, 1996(P) |
| ST. CLAIR PIPELINES LTD. |
1991-1992 |
| ST. CLAIR RESOURCES LTD. |
1983-1984 |
| ST. FABIEN COPPER MINES LIMITED |
1976-1980 |
| ST. FABIEN EXPLORATIONS INC. |
1980-1983(P) |
| ST.-GENEVIEVE RESOURCES INC. |
1991 |
| ST. GENEVIEVE RESOURCES AND COMPANY, LIMITED PARTNERSHIP |
1988(P) |
| ST. GENEVIEVE RESOURCES LTD. |
1986-1991, 1993, 1995 |
| ST. JACQUES COMMODITIES INC. |
1990-1991 |
| ST. JAMES SQUARE LIMITED PARTNERSHIP |
1986(P), 1987-1996 |
| ST. JOE CANADA INC. |
1981-1983, 1986-1987 |
| ST. JOE GOLD CORPORATION |
1996-1997 |
| ST. JOE MINERALS CORPORATION |
1974, 1976-1980, 1983 |
| ST. JOHN'S PETROLEUM LTD. |
1985 |
| ST. JOSEPH EXPLORATIONS LIMITED |
1974-1975, 1977-1980 |
| ST. JOSEPH LEASING LIMITED |
1984-1990 |
| ST. JUDE MEDICAL LTD. |
1987-1992 |
| ST. JUDE RESOURCES LTD. |
1990-1994, 1996(P) |
| ST. LAURENT PAPERBOARD INC. |
1994(P), 1995-1996 |
| ST. LAURENT/RICHELIEU INVESTMENTS INC. |
1987-1992 |
| ST. LAURENT RICHELIEU INVESTMENTS INC. |
1988-1989 |
| ST. LAURENT SHOPPING CENTRE LIMITED |
1977, 1983-1985 |
| ST. LAWRENCE BRICK INDUSTRIES LIMITED |
1984-1986 |
| ST. LAWRENCE CEMENT |
1977-1978, 1981 |
| ST. LAWRENCE CEMENT COMPANY |
1976-1980 |
| ST. LAWRENCE CEMENT INC. |
1979-1980, 1982-1985(P), 1986-1996 |
| ST. LAWRENCE CHEMICAL COMPANY (SALES) LTD. |
1978-1979 |
| ST. LAWRENCE CHEMICAL INC. |
1980-1992 |
| ST. LAWRENCE CORPORATION LIMITED |
1976-1978 |
| ST. LAWRENCE DISTRIBUTING CO. (1979) LTD. |
1983-1985 |
| ST. LAWRENCE MANUFACTURING CANADA INC. |
1987 |
| ST. LAWRENCE PAPER BAG LTD. |
1980-1981 |
| ST. LAWRENCE POWER COMPANY |
1978-1986 |
| ST. LAWRENCE SECURITIES LIMITED |
1984 |
| ST. LAWRENCE SUGAR LIMITED |
1972 |
| ST. LAWRENCE WAREHOUSING LIMITED |
1985-1992 |
| ST. LEONARD TOYOTA LTEE |
1987-1992 |
| ST. LUCIE EXPLORATION COMPANY LIMITED |
1976-1980, 1982-1996 |
| ST. MARTIN'S (NO. 1) LIMITED PARTNERSHIP |
1983-1994 |
| ST. MARTIN'S (NO. 2) LIMITED PARTNERSHIP |
1983-1994 |
| ST. MARTIN'S NO. 1 & NO. 2 LIMITED PARTNERSHIP |
1993(P) |
| ST. MARY RESOURCE LIMITED |
1986-1991 |
| ST. MARY RESOURCES LIMITED |
1986 |
| ST. MARYS CEMENT CORPORATION |
1987(P) |
| ST. MARY'S EXPLORATIONS LIMITED |
1976, 1978-1980, 1985-1986 |
| ST. MARYS PAPER INC. |
1985-1990 |
| ST. MARY'S RIVER BRIDGE |
1977-1978 |
| ST. MAURICE HOLDINGS LIMITED |
1983-1988 |
| ST. MINERALS CORPORATION |
1979 |
| ST. PHILIPS RESOURCES INC. |
1994-1995 |
| ST. RAYMOND PAPER, LIMITED |
1978-1987, 1989-1992 |
| ST. RAYMOND PAPER (1983) INC. |
1984-1986 |
| ST. REGIS PAPER COMPANY (CANADA) LIMITED |
1977-1988 |
| ST. REGIS REAL ESTATE INC. |
1990-1992 |
| ST. THOMAS PLYMOUTH CHRYSLER LTD. |
1973-1976, 1978-1979, 1985-1988 |
| ST. VITAL |
1986 |
| STABELL RESOURCES INC. |
1987-1989 |
| STABLEX CANADA INC. |
1982-1993 |
| STABLEX (CANADA) LIMITED |
1981 |
| STACIA VENTURES INC. |
1993 |
| STACKPAL INTERNATIONAL INC. |
1995-1996 |
| STACKPOLE LIMITED |
1993(P)-1994, 1995(P)-1996 |
| STACY FABRICS-CANADA |
1986, 1988 |
| STACY FABRICS CANADA LTD. |
1976-1977, 1979-1985, 1987 |
| STADACONA FINANCE CORPORATION LIMITED |
1978-1981 |
| STADACONA INVESTMENTS CANADA LTD. |
1979-1992 |
| STADIUM FORD SALES (1980) LTD. |
1981-1993 |
| STADIUM FORD SALES (1981) LTD. |
1981 |
| STAFFORD FOODS LIMITED |
1976-1980, 1986 |
| STAFFORDSHIRE POTTERIES (CANADA) LIMITED |
1976-1984 |
| STAFFORDSHIRE POTTERIES OF CANADA (1985) INC. |
1985-1987 |
| STAHL CANADA LTD. |
1988-1989 |
| STAHL FINISH (CANADA) LTD. |
1987 |
| STAHLUNION (CANADA) LTD. |
1978 |
| STAIRS EXPLORATION AND MINING |
1980 |
| STAIRS EXPLORATION AND MINING CO. LTD. |
1979-1980 |
| STAKE TECHNOLOGY LTD. |
1979-1992, 1994-1995 |
| STAKETECH STAKE TECHNOLOGY LIMITED |
1983, 1993 |
| STALEY (CANADA) LIMITED |
1979-1992 |
| STALL LAKE MINES LIMITED |
1978-1979, 1982-1995 |
| STAMFORD BANCORP INC. |
1987-1991, 1996 |
| STAMFORD INTERNATIONAL INC. |
1996 |
| STAMPEDE INTERNATIONAL RESOURCES INC. |
1982-1984 |
| STAMPEDE INTERNATIONAL RESOURCES LIMITED |
1979 |
| STAMPEDE OILS INC. |
1993 |
| STAMPEDE PONTIAC BUICK (1988) LTD. |
1989-1991 |
| STAMPEDE PONTIAC BUICK LTD. |
1978-1987 |
| STAMPEDER EXPLORATION LTD. |
1992, 1993(P)-1996(P) |
| STAN-CANADA INC. |
1983-1992 |
| STAN-CANADA MACHINERY LTD. |
1974, 1978-1982 |
| STAN WEST MINING CORP. |
1985(P), 1986-1989 |
| STANADYNE INCORPORATED |
1984-1988 |
| STANADYNE OF CANADA LTD. |
1977-1983 |
| STANARK INVESTMENTS INC. |
1979-1993 |
| STANCHEM INC. |
1991 |
| STANDARD AUTO GLASS CANADA LIMITED |
1978-1979 |
| STANDARD BRANDS CANADA LIMITED |
1974-1975 |
| STANDARD BRANDS INC. |
1976-1980 |
| STANDARD BRANDS LIMITED |
1972, 1978, 1980 |
| STANDARD BROADCASTING CORPORATION LIMITED |
1976-1992 |
| STANDARD CAPITAL MANAGEMENT CORP. |
1984 |
| STANDARD CHARTERED PLC |
1986 |
| STANDARD DREDGING COMPANY LIMITED |
1978-1979 |
| STANDARD ETAC CORPORATION |
1987(P)-1988 |
| STANDARD EXPLORATION LTD. |
1994 |
| STANDARD FEDERAL BANK |
1986 |
| STANDARD GUARANTEE HOLDINGS LTD. |
1981 |
| STANDARD HAVENS (CANADA) LTD. |
1979-1988 |
| STANDARD INDUSTRIES LTD. |
1976-1984 |
| STANDARD KNICKERBOCKER LTD. |
1975, 1977-1990 |
| STANDARD LIFE BALANCED FUND |
1992(P) |
| STANDARD LIFE BALANCED MUTUAL FUND |
1992(P)-1993, 1994(P)-1995(P), 1996 |
| STANDARD LIFE BOND MUTUAL FUND |
1992-1993, 1995 |
| STANDARD LIFE EQUITY MUTUAL FUND |
1992-1994 |
| STANDARD LIFE GROWTH EQUITY MUTUAL FUND |
1994(P) |
| STANDARD LIFE MONEY MARKET MUTUAL FUND |
1992-1993, 1996(P) |
| STANDARD LIFE MUTUAL FUNDS LIMITED |
1994-1995 |
| STANDARD LIFE PORTFOLIO MANAGEMENT LTD. |
1979-1993 |
| STANDARD MINES LIMITED |
1977 |
| STANDARD-MODERN TECHNOLOGIES CORPORATION |
1985-1987 |
| STANDARD-MODERN TOOL COMPANY LIMITED |
1972-1973, 1975-1976, 1979-1980 |
| STANDARD OIL COMPANY OF BRITISH COLUMBIA (1981) LIMITED |
1981-1991, 1993 |
| STANDARD NICKEL MINES LIMITED |
1977-1980 |
| STANDARD OIL COMPANY (INDIANA) |
1976-1980, 1982-1985 |
| STANDARD OIL COMPANY OF CALIFORNIA |
1984 |
| STANDARD OIL COMPANY OF CANADA LIMITED |
1977-1982 |
| STANDARD PAVING |
1978-1989, 1991-1994 |
| STANDARD TELEPHONES AND CABLES PLC |
1984 |
| STANDARD TRUST COMPANY |
1977-1980, 1982-1990 |
| STANDARD TRUSTCO II |
1984 |
| STANDARD TRUSTCO III |
1983(P) |
| STANDARD TRUSTCO LIMITED |
1980-1982(P), 1983-1990 |
| STANDCO CANADA LTD. |
1972, 1974, 1977-1992 |
| STANFORD MINES LIMITED |
1976-1980 |
| STANFORD RESOURCES LIMITED |
1981-1989 |
| STANGE CANADA INC. |
1972-1973, 1975, 1978-1981, 1983-1988 |
| STANHOME CANADA |
1987 |
| STANHOME INC. |
1979-1984, 1986 |
| STANLEY CANADA INC. |
1983-1985, 1987-1988, 1990-1991 |
| STANLEY HOME PRODUCTS OF CANADA LIMITED |
1972-1978 |
| STANLEY MANOR PARTNERSHIP |
1985-1986 |
| STANLEY PARK MALL HOLDINGS LIMITED PARTNERSHIP |
1986 |
| STANLEY PARK MALL LIMITED PARTNERSHIP |
1986 |
| STANLEY PARK PLACE APARTMENTS |
1982(P), 1983-1988 |
| STANLEY PRECISION INC. |
1980 |
| STANLEY REEF RESOURCES LTD. |
1982-1983, 1984(P)-1985(P) |
| STANLEY STEEL COMPANY LIMITED |
1978-1979 |
| STANLEY TAYMOUTH LIMITED |
1973, 1978 |
| STANLEY TECHNOLOGY GROUP INC. |
1989-1994(P), 1995-1996 |
| THE STANLEY WORKS LIMITED |
1978-1980, 1982 |
| STANLEY WORKS OF CANADA LIMITED |
1973-1975 |
| STANTON PIPES LIMITED |
1972, 1978-1982 |
| STANVIC LIMITED |
1981-1987 |
| STAR DATA SYSTEMS INC. |
1988-1995(P), 1996 |
| STAR EXPANSION INDUSTRIES LTD. |
1975 |
| STAR EXPANSION SHIELDS LTD. |
1975 |
| STAR GROUP NEWSPAPER NETWORKS INC. |
1991-1996 |
| STAR-KIST CANADA INC. |
1982-1987 |
| STAR-KIST FOODS CANADA INC. |
1989-1990 |
| STAR MARKHAM DEVELOPMENTS INC. |
1989-1992 |
| STAR MERCURY SALES LTD. |
1975, 1977-1982 |
| STAR OIL & GAS LTD. |
1987(P) |
| STARCOR ENERGY ROYALTY FUND |
1996(P) |
| STARFUND ENERGY RESOURCES LIMITED |
1987(P) |
| STARFUND EXPLORATION LIMITED PARTNERSHIP |
1987(P) |
| STARGORD INVESTMENTS LTD. |
1980-1981, 1983-1992 |
| STARJAY HOLDINGS INC. |
1987-1993 |
| STARKEY LABS-CANADA LTD. |
1988-1993 |
| STARLAW HOLDINGS LIMITED |
1981-1989, 1991--1993 |
| STARLAW INVESTMENTS LIMITED |
1972-1975, 1977-1980 |
| STARMIN MINING INC. |
1990-1994 |
| STARNAY CORP. |
1985-1986 |
| STARRATT NICKEL MINES LIMITED |
1978-1980, 1982-1994 |
| STARRATT RESOURCES LIMITED |
1994-1996 |
| STARREX MINING CORPORATION LTD. |
1983(P), 1984-1996 |
| STARS TRUST |
1994 |
| STARTECH ENERGY INC. |
1995-1996(P) |
| STARTECH ENERGY LTD. |
1993(P)-1994(P) |
| STARTIGAN CORPORATION |
1993 |
| STARTING A BUSINESS |
1983 |
| STARTING A BUSINESS III |
1983 |
| STARTS TRUST |
1993-1994 |
| STARVEST CAPITAL INC. |
1985, 1996 |
| STARWOOD LODGING TRUST |
1996 |